ZClosing a company – general information

As an entrepreneur you can take a decision to close your business activity at any moment, irrespective of the form of conducting it. Depending on whether you want to be removed from the CEIDG register (a sole trader or civil law partnership) or the National Court Register (KRS), your next steps will differ and require from you various steps.


In case of removing sole tradership and civil law partnership you have to fill in CEIDG forms. The way you can fill them in and submit is the same as for opening a business activity. If you do not know how to submit the form, we can help you. Read the article Submission of application for entry into register.

If you want to know how to fill in the CEIDG application in case of  closing business activities, see the additional information — Principles of removal from the CEIDG and a publication - Notification in the CEIDG of termination of sole tradership.

Moreover, in the case of termination of business activity in the form of civil law partnership it is necessary to submit to the Central Statistical Office (GUS) an application for removing civil law partnership from REGON register and notifying the head of the tax office on closing of business activity.

If you want to remove civil law partnership, read the publication  - Notification in CEIDG  of termination of business activity in the form of civil law partnership of natural persons.
In case of civil law partnership the key issue is division of assets between partners.

You want know to how to divide assets in a company, we can help you. Read the publication Division of assets of a civil law partnership.

Information on tax and insurance effects can be found in sections:
•    Termination of business activity (Tax office)
•    Termination of business activity (Social Insurance Institution) ZUS

Remember that sometimes it is worth suspending business activity instead of winding it up. If you remove your entry from CEIDG, you will lose right to benefit from so-called small ZUS with next registration. Therefore, if you have been entrepreneur for no longer than one year, consider whether it is better to suspend activity and only after losing the right to reduced ZUS close it definitely. During the period of suspension obligations are minimal, you do not pay taxes and contributions to ZUS from activities for that period. Should the occasion arise, you can start your business activity day-to-day.

Do you consider suspending your business activity instead of closing? Take a decision consciously. Read the information in sections:
•    Suspension and resumption of business activity
•    Suspension of business activity (tax office)

National Court Register (KRS)

In the case of a company entered in the National Court Register, closing of business activity  and removing it from register differ depending on the legal form in which the company operates. Appropriate resolutions are needed, removal from KRS by submitting the relevant form as well as division of assets.

If you want to close business activities in the form of a partnership or capital company (KRS), we have prepared for you a list of the main activities broken down by type of companies. If you want to know more, read the article — Termination of companies (KRS).

A branch of a foreign entrepreneur

If you are an entrepreneur who has main activities registered in country other than Poland and you have a registered branch in Poland , you can close it and remove it from KRS at any time. Find out how to do it. Read the article Removal of a branch of a foreign entrepreneur from KRS.

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